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Journal articles on the topic 'Management of liabilities'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Podolianchuk, Olena, Tetiana Plakhtii, and Nataliya Gudzenko. "CURRENT LIABILITIES AND THEIR ACCOUNTING IN THE ATTRACTED CAPITAL MANAGEMENT SYSTEM." Baltic Journal of Economic Studies 5, no. 3 (2019): 159. http://dx.doi.org/10.30525/2256-0742/2019-5-3-159-169.

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The purpose of the article is to reveal the essence of the attracted capital, to clarify the legal, economic, and legal content of the liabilities, to justify the relationship between the categories of “liabilities”, “arrears”, “calculations” and “liabilities” and “attracted capital”, assess domestic and foreign experience in the classification of liabilities, justify information management of the attracted capital, taking into account the step-by-step accounting process of current liabilities, introduce proposals for the classification of current liabilities with the aim to improve the manage

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DR, BHADRAPPA HARALAYYA. "WORKING CAPITAL MANAGEMENT AT TVS MOTORS BIDAR." Iconic Research And Engineering Journals 4, no. 12 (2021): 255–65. https://doi.org/10.5281/zenodo.5041231.

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The working capital management is concerned with the problems that arise in attempting to manage the current assets, the current liabilities and the interrelationship between them. The current assets are those assets which are in the ordinary course of the business can be converted in to cash within a year without undergoing a diminution in value. The current assets are cash in hand, cash at bank, sundry debtors, bills receivable, stock, prepaid expenses etc. The current liabilities are those liabilities which are paid in the ordinary course of the business within a year out of the current ass

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3

Nuriasari, Selvia. "Analisa Rasio Likuiditas Dalam Mengukur Kinerja Keuangan PT. Mustika Ratu, Tbk (Tahun 2010-2016)." Jurnal Riset Bisnis dan Investasi 4, no. 2 (2018): 1–9. http://dx.doi.org/10.35313/jrbi.v4i2.1181.

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Financial ratio analysis is very important for company, one of which is management that need to analysis of financial performance and the results are used to design business plan, evaluate management and company performance. Liquidity ratio is one of the financial ratios used with the aim of measuring the ability of a company to pay a current liability. and to measure the company's ability to finance the company's operating activities. PT. Mustika Ratu, Tbk is was one of the national companies in the manufacturing sector of herbal medicine, cosmetics and ingredients for beauty care which exper

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Nuriasari, Selvia. "Analisa Rasio Likuiditas Dalam Mengukur Kinerja Keuangan PT. Mustika Ratu, Tbk (Tahun 2010-2016)." Jurnal Riset Bisnis dan Investasi 4, no. 2 (2018): 1. http://dx.doi.org/10.35697/jrbi.v4i2.1181.

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Financial ratio analysis is very important for company, one of which is management that need to analysis of financial performance and the results are used to design business plan, evaluate management and company performance. Liquidity ratio is one of the financial ratios used with the aim of measuring the ability of a company to pay a current liability. and to measure the company's ability to finance the company's operating activities. PT. Mustika Ratu, Tbk is was one of the national companies in the manufacturing sector of herbal medicine, cosmetics and ingredients for beauty care which exper

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Park, Sun-young. "The Effect Of Short-Term Debt On Accrual Based Earnings Management And Real Earnings Management." Journal of Applied Business Research (JABR) 32, no. 4 (2016): 1287–300. http://dx.doi.org/10.19030/jabr.v32i4.9737.

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This study investigates whether short-term debt is related to earnings management. Short-term debt is divided into total current liabilities, debt in current liabilities and short-term borrowings. In addition, this study examines how short-term debt is related to how firms manage their earnings. I use discretionary accruals and real operating decisions as the earnings management method. The study finds that debt in current liabilities only has a statistically significant impact on accrual earnings management, and short-term borrowings are only shown to have a statistically significant impact o

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6

Warby, D. J. "Safe Practice in Engineering Management." Proceedings of the Institution of Mechanical Engineers, Part B: Management and engineering manufacture 200, no. 1 (1986): 37–43. http://dx.doi.org/10.1243/pime_proc_1986_200_046_02.

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The legal liabilities for safety of an engineering manager are identified by reference to the appropriate law. Particular obligations to protect people and property flow from these liabilities. They are discussed in the context of practical planning and control of engineering operations in offices, factories and construction sites.

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7

Kalkbrener, Michael, and Jan Willing. "Risk management of non-maturing liabilities." Journal of Banking & Finance 28, no. 7 (2004): 1547–68. http://dx.doi.org/10.1016/s0378-4266(03)00131-6.

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8

FORKNER, D. JUNE. "Benefits and Liabilities." Nursing Management (Springhouse) 27, no. 11 (1996): 39???41. http://dx.doi.org/10.1097/00006247-199611000-00009.

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9

Shrestha, Sanjay. "Asset Liability Management and Commercial Banks’ Profitability in Nepal." Academic Voices: A Multidisciplinary Journal 5 (September 30, 2016): 40–47. http://dx.doi.org/10.3126/av.v5i0.15851.

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This study examines the effect of ALM on commercial banks’ profitability in Nepal. ALM deals with the optimal investment of assets in view of meeting current goals and future liabilities. For this purpose top seven private commercial banks were taken as sample, which constitutes 49 percent share of total net profit of overall 30 commercial banks over 7 years time period from 2007-08 to 2013-14. The report emphasizes that the rate of return on assets is positive and varies across assets, and the rate of cost on liabilities is negative and varies across liabilities. The pooled OLS regression ana

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Dr., Nitve Dnyandev Laxman, and S. M. Gaikwad Dr. "A Study on Management of Current Assets and Liabilities in Stenless Steel Company & Construction." International Journal of Advance and Applied Research S6, no. 16 (2025): 265–69. https://doi.org/10.5281/zenodo.15145815.

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<em>One of the most important areas in day to day management of the firm is the management of current assets and liabilities. Current assets and liabilities management is the functional area of finance that covers all the current accounts of the firm.</em> <em>Current assets and liabilities management involves the relationship between a firm's short-term assets and its short-term liabilities. The goal of Current assets and liabilities management is to ensure that a firm can continue its operation and that it has sufficient ability to satisfy both maturing short-term debt and upcoming operation

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11

Septiawan, Eky, Yohan H. Wibowo, and Hendryadi Hendryadi. "DETERMINAN MANEJEMEN LABA: PERAN LIABILITAS PAJAK TANGGUHAN DAN LEVERAGE." AKURASI: Jurnal Riset Akuntansi dan Keuangan 2, no. 2 (2020): 95–104. http://dx.doi.org/10.36407/akurasi.v2i2.193.

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This study aims to provide empirical evidence regarding the effect of deferred tax liabilitie and corporate leverage on earnings management. The object of research is companies included in the LQ45 index listed on the Indonesia Stock Exchange in the period 2014-2018. Hypothesis testing uses panel data regression with the help of the EVIEWS program. The test results show that the deferred tax liabilities have no significant effect on earnings management, while leverage is proven to significantly affect earnings management. The practical implications and suggestions outlined in the article.

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I., Chernikova, and Gladiy І. "THEORETICAL BASIS OF CURRENT LIABILITIES ACCOUNTING IN THE MANAGEMENT SYSTEM." ECONOMIC STRATEGY AND PROSPECTS OF TRADE AND SERVICES SECTOR DEVELOPMENT 2 (28) (January 8, 2019): 41–51. https://doi.org/10.5281/zenodo.2533928.

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<em>The study hypothesis is the fact that the improvement of accounting and control (analytical) support of the enterprise current liabilities of management system will lead to optimization of the operation management decisions making in the process of the maximum positive financial result achieving. The purpose of the research paper is substantiation of the theoretical and methodological support and development of practical recommendations are aimed at improving the information management of the enterprise current liabilities under relevant information obtaining. The object of the study is th

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13

Chong, Gin. "Auditors’ liabilities." Critical Perspectives on Accounting 15, no. 3 (2004): 330–32. http://dx.doi.org/10.1016/j.cpa.2003.09.001.

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14

Simarmataa, Mikhael Sakharov, and Machmudin Eka Prasetya. "Implementation of Risk Management for the Management of Third-Party Infrastructure, Facilities, and Public Utilities (PSU) Obligations." Eduvest - Journal of Universal Studies 5, no. 4 (2025): 3814–31. https://doi.org/10.59188/eduvest.v5i4.50138.

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Third-party Infrastructure, Facilities and Public Utilities (PSU) liabilities arise from Space Utilisation Permits received by third parties to utilise land they own. Many liabilities for Space Utilization Permits have not been submitted, even though the Space Utilization Permit has expired, and the land is being utilized by third parties, who should be using public facilities. Risk management is made so that the risks in managing these liabilities can be reduced to an acceptable level, and the objectives in managing third-party PSU liabilities can be achieved. In implementing risk management,

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15

Protas, N., and M. Koshelev. "Assessment of the formation of liabilities and their management in a credit institution." Siberian Financial School, no. 4 (December 10, 2021): 79–91. http://dx.doi.org/10.34020/1993-4386-2021-4-79-91.

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The article presents the results of the author's research in the field of formation and management of the bank's liabilities. The concepts of bank liabilities and passive operations were formulated by author. The main principles and factors influencing the management of passive operations of banks were identified, which made it possible to identify the need for regular analysis of the bank's activities in the field of formation and management of liabilities. As part of the analysis of existing approaches and methods for assessing the bank's liabilities, the key requirements that an effective m

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Luo, Yadong, Oded Shenkar, and Mee-Kau Nyaw. "Mitigating liabilities of foreignness." Journal of International Management 8, no. 3 (2002): 283–300. http://dx.doi.org/10.1016/s1075-4253(02)00073-x.

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17

Zimon, Grzegorz. "LIABILITIES MANAGEMENT STRATEGIES IN GROUP PURCHASING ORGANIZATIONS." PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU, no. 513 (2018): 468–77. http://dx.doi.org/10.15611/pn.2018.513.43.

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18

Bidabad, Bijan, and Mahmoud Allahyarifard. "Assets and Liabilities Management in Islamic Banking." International Journal of Islamic Banking and Finance Research 3, no. 2 (2019): 32–43. http://dx.doi.org/10.46281/ijibfr.v3i2.272.

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Purpose: In this paper, we are going to consider assets and liabilities management (ALM) structure and instrument in Islamic banking. Since in Islamic banking depositors take partnership in benefits of the bank, so Islamic banking follows to maximizing benefits of beneficiaries and among them depositors. Therefore, there are dissimilarities between ALM approaches in Islamic banking and conventional banking. First, this dissimilarity comes from differences in the accounting system in Islamic banking in comparison to conventional banking. Secondly, usury illegalness and its related jurisprudence

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19

Rowley, Chris, Johngseok Bae, and Tae-Won Sohn. "Introduction: Capabilities to Liabilities in Korean Management." Asia Pacific Business Review 7, no. 4 (2001): 1–21. http://dx.doi.org/10.1080/713999117.

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20

Mohan, Mayank, Benjamin D. Trump, Matthew E. Bates, John C. Monica, and Igor Linkov. "Integrating Legal Liabilities in Nanomanufacturing Risk Management." Environmental Science & Technology 46, no. 15 (2012): 7955–62. http://dx.doi.org/10.1021/es3003266.

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21

Cassard, Marcel, and D. F. I. Folkerts-Landau. "Risk Management of Sovereign Assets and Liabilities." IMF Working Papers 97, no. 166 (1997): 1. http://dx.doi.org/10.5089/9781451979619.001.

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22

Panichuk, O. V. "Management of liabilities in the process of assessing the creditworthiness of an enterprise: accounting and information aspect." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(57) (April 24, 2024): 25–33. http://dx.doi.org/10.26642/pbo-2024-1(57)-25-33.

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The article considers the role of liabilities in the formation of assets used as resources of creditors for carrying out economic activities of an enterprise. A content analysis of the existing definitions of the content of liabilities in the legal and accounting aspects at the level of national and international regulations and in the scientific literature is carried out. Based on the terminological analysis, it is substantiated that a liability is a present obligation of an entity arising from past events to perform a certain action in favor of another party to transfer assets to it which em

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23

Fitri, Andina Dwitya, Nurnasrina Nurnasrina, and Syahfawi Syahfawi. "Ruang Lingkup Asset And Liabillity Management (ALMA)." JAWI : Journal of Ahkam Wa Iqtishad 2, no. 1 (2024): 282–90. https://doi.org/10.5281/zenodo.10775816.

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<em>An asset management system cannot do without liability management. These two systems are like two sides of a coin, connected to each other. The reason is that most sources of bank assets are obtained from deposits, even though the bank has its own capital, its liabilities are more profitable than its own capital. Therefore, the development of assets is influenced by the increase in liabilities. Judging from the composition of the bank's balance sheet, the left side is the assets owned, and the right side is the liabilities to stakeholders. To balance these two aspects, banks need an effect

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24

Зєйнієв, Тєймур Гідаятович, та Ангеліна Олегівна Замелюхіна. "ІНСТРУМЕНТИ ПІДВИЩЕННЯ ЕФЕКТИВНОСТІ ФІНАНСОВОГО УПРАВЛІННЯ АКТИВАМИ ТА ПАСИВАМИ ПІДПРИЄМСТВА". TIME DESCRIPTION OF ECONOMIC REFORMS, № 4 (22 січня 2024): 47–51. http://dx.doi.org/10.32620/cher.2023.4.07.

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Currently, the primary task of economic entities is the effective functioning in an unstable economy, which is caused by successive factors, namely the COVID-19 pandemic and the introduction of martial law. Therefore, the business entity faces the question of forming tools that will help the enterprise not only to remain "afloat," but also to effectively financially manage the assets and liabilities of the enterprise. This issue is currently relevant, as the need for competent financial management to achieve its goals in the market is growing. The aim of the research. Presentation of tools for

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Ben Said, Houda, and Zouari-Hadiji Rim. "Tunisian bank asset-liability management: A canonical correlation analysis." Corporate Ownership and Control 15, no. 3-1 (2018): 230–38. http://dx.doi.org/10.22495/cocv15i3c1p7.

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The aim of this paper is to analyze asset-liability management behaviour in Tunisian banks between 2000 and 2014. The liberalization process in the Tunisian economy coupled with global developments exposed banks for various kinds of risks (interest rate risk, liquidity risk, exchange risk, operational risk etc...) which have a direct impact on their profitability and efficiency. Then asset liability management is one of a most important tool for decision making that sets out to maximize stakeholder value and an instrument to measure the sustainability of the financial sector in a country. A sa

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BOHDAN, Tetiana, and Ivan BOHDAN. "Explicit contingent liabilities of the Ukraine’s Government during the war and pandemic and management of their risks." Fìnansi Ukraïni 2023 (November 2, 2023): 7–23. http://dx.doi.org/10.33763/finukr2023.09.007.

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Introduction. The extraordinary conditions of public finances functioning raise the problems of the riskiness of government contingent liabilities and management of their volumes. Ukraine has not created so far a comprehensive system for monitoring fiscal risks and contingent liabilities, assessing their value, disclosing information, and holistic system for managing such liabilities. Problem Statement. The establishment of organizational and methodological pillars for analysis, evaluation, control and compilation of relevant reports on fiscal risks and contingent liabilities, are of great imp

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Irawan, Ferry, and Febriansyah Utama Putra. "Sikap Penghindaran Pajak, Strategi Pendanaan dan Manajemen Laba Perusahaan." Owner 6, no. 2 (2022): 1157–70. http://dx.doi.org/10.33395/owner.v6i2.654.

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Companies need to manage their financial performance well. Companies tneed also to establishe their funding strategies for daily activities. This quantitative research aims to investigate the relationship among tax avoidance, funding strategy and earnings management. We use 56-listed companies from 2013 to 2016. The samples are obtained throughout purposive sampling method. There are several important findings. First, tax avoidance action decrease the amount of profits. Second, the increase in retained earnings will not promote the earnings management. Third, The increasing of equity-funding w

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Jogi Christiawan, Yulius, and I. Made Narsa. "Earnings Management Through Foreign Currency Transactions on Companies Listed on Indonesia Stock Exchange." SHS Web of Conferences 76 (2020): 01059. http://dx.doi.org/10.1051/shsconf/20207601059.

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This research aims to examine whether the condition of Rupiah currency, the magnitude of monetary liabilities in foreign currencies, and the condition of operating profit affects the management’s aggressiveness to perform earnings management through foreign exchange gain or loss (FEGL) post. This research was conducted on 258 companies listed on the BEI in 2009 to 2015. This research was successfully proved on earnings management through foreign currency transactions phenomenon for several conditions. First, in the condition of Rupiah appreciation, the managers that have monetary liabilities i

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Zimon, Dominik, and Grzegorz Zimon. "The Impact of Implementation of Standardized Quality Management Systems on Management of Liabilities in Group Purchasing Organizations." Quality Innovation Prosperity 23, no. 1 (2019): 60. http://dx.doi.org/10.12776/qip.v23i1.1210.

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<p><strong>Purpose:</strong> The main purpose of the paper was to determine the impact of an implementation of the quality management system according to ISO 9001 on the improvement of processes related to the management of liabilities to suppliers.</p><p><strong>Methodology/Approach:</strong> The research covered 38 Polish small trading enterprises operating in two group purchasing organizations. The research period concerned the years 2014-2016. The surveyed enterprises were divided into those that implemented standardized quality management systems

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DeVries, Scott P., Eric P. Gotting, and Linda K. Leibfarth. "Guarding against Nanotort Liabilities." Environmental Claims Journal 22, no. 2 (2010): 161–70. http://dx.doi.org/10.1080/10406021003766529.

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31

SEMENETS, Alina, and Tetiana DUPLINAT. "Peculiarities of accounting and control of current liabilities of the enterprise." Economics. Finances. Law 11/3, no. - (2021): 29–31. http://dx.doi.org/10.37634/efp.2021.11(3).7.

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Introduction. The crisis state of the domestic economy and a number of other factors require domestic enterprises and other levels of management to take prompt and drastic measures aimed at increasing the level of management. One of the promising and proven directions for increasing the efficiency of the management level is the increase and qualitative growth of the accounting system and the internal control system. One of the most important and difficult areas of accounting and control work (determining the final results of the financial and economic activities of the enterprise and its finan

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DEVI, S., and R. POORNIMA RANI. "A Study On Comparison About Working Capital Management Of State Bank Of India And Industrial Credit And Investement Corporation Of India." Think India 22, no. 2 (2019): 251–76. http://dx.doi.org/10.26643/think-india.v22i2.8726.

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Working capital management refers to a company's managerial accounting strategy designed to monitor and utilize the two components of working capital, current assets and current liabilities, to ensure the most financially efficient operation of the company. The goal of working capital management is to manage the firm’s current asset and current liabilities in such a way that satisfactory level of working capital is maintained. A study on comparison in working capital management with State Bank of India and Industrial Credit and Investment Corporation of India is analyzed to know the liquidity

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Santana, Verônica De Fátima, and Thiago De Melo Teixeira da Costa. "Taxa de Desconto na Gestão de Ativos e Passivos Previdenciários." Brazilian Review of Finance 15, no. 4 (2018): 631. http://dx.doi.org/10.12660/rbfin.v15n4.2017.66262.

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This paper aims to discuss two approaches for calculating discount rates for pension liabilities. To do so, real data on the assets and liabilities' composition of a pension fund were used to gauge the discount rates according to each approach. In the first approach, the liabilities are discounted at the assets' returns rate, while in the second approach, as preconized in the literature, they are discounted at the rate of return of a hypothetical portfolio with matched cash flows. In general, the second approach yields lower discount rates and larger liabilities in almost R$ 2 million accumula

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George, Nwangwu. "Assessment of the Legal and Institutional Framework for the Management of Fiscal Liabilities Arising from Public-Private Partnerships (PPPs) in Nigeria." Journal of Economics, Finance And Management Studies 4, no. 08 (2021): 1307–19. https://doi.org/10.47191/jefms/v4-i8-08.

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The procurement of infrastructure projects through the use of PPPs has a number of advantages including the potential of reducing life cycle costs, better project risks management and improved service delivery to mention a few. However, PPPs inevitably give rise to liabilities whether explicit or contingent. These liabilities where not properly managed may have adverse economic consequences for countries. This paper finds that whilst Nigeria has appropriate legal and institutional structures for managing fiscal liabilities generally, such structures are not designed or appropriate to deal with

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To`rayev, Erkin Eshkabilovich. "INTERNATIONAL STANDARDS FOR ACCOUNTING FOR LIABILITIES IN COMMERCIAL BANKS." Multidisciplinary Journal of Science and Technology 5, no. 3 (2025): 526–30. https://doi.org/10.5281/zenodo.15054753.

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The modern banking system is based on complex financial relations, and the liabilities of commercial banks are one of the main responsibilities assigned to them. Accurate accounting and management of banks' liabilities should be carried out in accordance with international standards. This article analyzes international standards for accounting for liabilities in commercial banks and the principles applied on their basis.

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Marius, Pretorius, St Karen, and er. "The identification of management consultant liabilities during strategising." African Journal of Business Management 6, no. 50 (2012): 11963–75. http://dx.doi.org/10.5897/ajbm12.549.

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YARMAK, Olha, and Kyrylo PROKUDIN. "Management of receivables and liabilities of the enterprise." Economics. Finances. Law, no. 11/2 (November 27, 2020): 28–31. http://dx.doi.org/10.37634/efp.2020.11(2).8.

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Introduction. For economic security and stability of the enterprise is an important topic of research and identification of ways to manage receivables and payables. A significant contribution to solving the problems of theoretical and practical aspects of receivables management of enterprises was made by such domestic scientists as O. Lishchenko, I. Sereda, О. Pustiak, Y. Demchenko, O. Rybalko, M Sychova, N. Sirenko, O. Smirnova et.al. However, the multifaceted nature of the problem requires further research on the theoretical and methodological foundations of ensuring the formation and functi

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Lee, Hyo, and Heon Kim. "Strengthening of Consolidated Liabilities Management in Local Governments." Korean Governmental Accounting Review 13, no. 2 (2015): 53–83. http://dx.doi.org/10.15710/kgar.2015.13.2.53.

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39

Ashmore, C. "Health and safety management - turning liabilities into assets." Engineering Management Journal 5, no. 2 (1995): 52. http://dx.doi.org/10.1049/em:19950201.

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40

Budkina, Ekaterina S. "APPLICATION OF TAX COMPLIANCE IN VAT LIABILITIES’ MANAGEMENT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/1, no. 131 (2022): 176–84. http://dx.doi.org/10.36871/ek.up.p.r.2022.11.01.021.

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A significant conceptual problem of VAT as an indirect tax is the discrepancy in one person between the actual bearer of the tax burden – the consumer, and the formal taxpayer – the producer. The relations of the manufacturer as an actual tax agent with the state, contractors and the professional community are considered. Methods for compliance with procurement and suppliers, and tax risk management, based on the best modern practices and academic concepts, are proposed for companies.

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Kusano, Masaki, and Yoshihiro Sakuma. "Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan." Journal of International Accounting Research 19, no. 3 (2020): 133–60. http://dx.doi.org/10.2308/jiar-19-082.

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ABSTRACT Statement No. 26, Accounting Standard for Retirement Benefits, requires Japanese firms to recognize previously off-balance sheet pension liabilities on their balance sheets. We explore auditors' responses to recognized versus disclosed pension liabilities in the Japanese audit market. We use a pre-Statement No. 26 versus post-Statement No. 26 setting to analyze whether and how disclosed versus recognized pension information affects audit fees and costs. We show that disclosed pension liabilities are processed similarly to recognized previously off-balance sheet pension liabilities whe

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Ma, Yuanyuan. "Shareholder Litigation and the Information Content of Management Voluntary Disclosure." Accounting Review 95, no. 5 (2019): 279–98. http://dx.doi.org/10.2308/accr-52651.

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ABSTRACT I study the information content of management voluntary disclosures disciplined by shareholder litigation. I model the litigation mechanism in which legal liabilities are based on the damages that shareholders suffer from buying a stock at an inflated price. I find that management does not fully reveal private information in equilibrium. Instead, their disclosures reveal only a range in which their private information lies. Thus, the precision of information is, to some extent, lost. Notably, increasing the severity of legal liability does not always reduce the loss of precision. In f

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Yuliya, Sklyarova Igor Sklyarov Elena Lapina Svetlana Shamrina Tamara Skrebtsova. "FEATURES OF BANKING MANAGEMENT: A SET OF PRINCIPLES, TECHNOLOGIES AND METHODS." INDO AMERICAN JOURNAL OF PHARMACEUTICAL SCIENCES o6, no. 03 (2019): 5611–14. https://doi.org/10.5281/zenodo.2596651.

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<em>This article discusses current issues of banking management, which as a special area of liabilities management of a commercial bank, is a set of principles, technologies and methods of management of a credit institution in order to maintain its competitive position, increase profitability and profitability of an economic entity in compliance with its liquidity and reliability. Banking management in modern conditions is characterized by consistency, hierarchy, mobility and stability, efficiency and cost-effectiveness. Bank management is aimed at ensuring coordination of the objectives of a

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Simanauskas, Leonas, Aleksandras Vytautas Rutkauskas, and Irena Kucko. "MODELLING OF NET FLOWS TO INVESTMENT FUNDS." Journal of Business Economics and Management 4, no. 3 (2003): 165–76. http://dx.doi.org/10.3846/16111699.2003.9636051.

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The paper presents the general model of net flows to investment funds, which helps to analyse the flows and to solve the problem structurally. The model includes various investment guidelines and different fund types, aspects of risk influence are discussed separately. Furthermore, the conception and techniques of integrated assets and liabilities portfolio management are applied forming and managing the portfolio of investment fund. Integrated assets and liabilities management is based on computerised decision models that represent both the assets and liabilities associated with the business

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Rosharlianti, Zulfa, and Rahmat Hidayat. "THE EFFECT OF TAX PLANNING AND DEFERRED TAX LIABILITIES ON EARNS MANAGEMENT." EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 2, no. 2 (2019): 124. http://dx.doi.org/10.32493/eaj.v2i2.y2019.p124-132.

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This researched are intended to analyze the effect of planning tax and deferred tax liabilities on earn management. Manufacturing companies listing on the IDX from 2013 to 2017 are the object of research. This research uses secondary data on annual reports obtained through the sites www.idx.co.id. Purposive sampling is the method used in sampling, with population of 132 entity and the sample in this research are 10 entities the observation period of 5 years, with the result that obtained 50 samples. The method data analysis of this research used multiple regression analysis with the SPSS versi

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Hassan, Bello, Evans Osabuohien, Folorunso Ayadi, Jeremiah Ejemeyovwi, and Victoria Okafor. "Economic analysis of growth finance and liquid liabilities in Nigeria." Investment Management and Financial Innovations 17, no. 3 (2020): 387–96. http://dx.doi.org/10.21511/imfi.17(3).2020.29.

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Liquid liabilities are required to develop key sectors that drive the Nigerian economy by ensuring that loans are available for investment purposes. However, controversies concerning the effectiveness of growth finance in fostering liquid liabilities in Nigeria exist. Thus, this study examines the relationship between growth finance and liquid liabilities in Nigeria, with insight into Nigeria’s real sector. In achieving its objective, the study utilizes secondary data from the annual reports of the Central Bank of Nigeria (1980–2018). The study finds that gross domestic savings significantly d

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Kahiya, Eldrede T. "Export barriers as liabilities: near perfect substitutes." European Business Review 29, no. 1 (2017): 61–102. http://dx.doi.org/10.1108/ebr-12-2015-0160.

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Purpose This study aims to use analogical reasoning to draw a conceptual link between liabilities in International Business (IB) and export barriers. Design/methodology/approach Following a review of 130 articles on export barriers, the study develops and applies a “liabilities” metonymy to connect the source construct (liabilities in the IB) and target subject (export barriers). Findings Liabilities in the IB map to export barriers, and the concepts of liability of foreignness, liability of outsidership, liability of newness and liability of smallness can substitute export barriers. Practical

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Heo, Kyongsun, and Jinhan Pae. "Labour unions and corporate pension policy." International Journal of Applied Economics, Finance and Accounting 17, no. 1 (2023): 50–58. http://dx.doi.org/10.33094/ijaefa.v17i1.1017.

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The purpose of this study is to investigate the effect of labour unions on corporate pension policies. Using firm-level labour union data, it examines whether organized labour mitigates the understatement of pension liabilities on the statement of financial position. Next, we examine whether union presence affects external corporate pension funding. We find that firms with labour unions tend to report smaller actuarial gains (or larger actuarial losses) associated with the remeasurement of pension liabilities, suggesting that labour unions play a monitoring role in the reporting of corporate p

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Zarutska, Olena, Roman Pavlov, Tetiana Pavlova, Tetiana Grynko, Oksana Levkovich, and Tetiana Hviniashvili. "TRANSFORMATIONS OF THE RESOURCE MANAGEMENT STRATEGY OF UKRAINIAN BANKS." Financial and credit activity problems of theory and practice 2, no. 55 (2024): 20–34. http://dx.doi.org/10.55643/fcaptp.2.55.2024.4343.

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This article examines the peculiarities of the management of assets and liabilities of Ukrainian banks in the conditions of significant structural transformations of the resource base during the period of martial law. The analysis is carried out at the level of homogeneous structural and functional groups of banks (SFGBs), which are formed using published reporting data and the application of Kohonen's self-organizing map (SOM). Accumulation of statistical data has been carried out for 5 years, special attention is paid to structural changes in the resource base and directions of placement of

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Jabbarova, Ch A. "THE CURRENT STATE OF ACCOUNTING FOR TAX LIABILITIES." American Journal of Management and Economics Innovations 6, no. 7 (2024): 57–61. http://dx.doi.org/10.37547/tajmei/volume06issue07-05.

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This article contains research on making management decisions of an enterprise, optimizing taxes, assessing the impact of taxes on enterprise profits, drawing appropriate conclusions taking into account the share of tax expenses in total costs and their reflection in accounting.

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